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Putus : 12-11-2012 — Upload : 08-03-2013
Putusan MAHKAMAH AGUNG Nomor 134 PK/PDT.SUS/2012
Tanggal 12 Nopember 2012 — PT. BANK RABOBANK INTERNATIONAL INDONESIA terhadap 1. PT. GOLDEN HARVESTINDO
151117 Berkekuatan Hukum Tetap
  • LA/CA/1280/2006 dated8 June 2006, with all its amendments, shall not exceed the maximumamount of US$ 3.000.000,00 (United States Dollars three million) atany point of time ;Terjemahan sebagai berikut :Fasilitas pembiayaan persediaan tanpa komitmen tidak bolehmelebihi jumlah sebesar US$ 3.000.000,00 (tiga juta Dollar AmerikaSerikat) (Fasilitas 1) untuk membiayai pembelian kopi mentah dan/atau pengadaan persediaan kopi siap, ekspor (RFE) setelahpemberian (i) kontrak penjualan dari pembeli yang disetujuisebelumnya
    Events Of Default ;The Lender may, without prejudice to its other rights hereunder,terminate its obligation to make the Facilities available where upon thesame shall be reduced to zero and declare all principal amountsoutstanding under the Facilities, together with all accrued interest andother moneys payable hereunder, immediately due and payable, whereupon the same shall either immediately or in accordance with suchdeclaration become repayable, if any of the following events (eachbeing separately
    defined as an Event of Default) shall occur :a.
Putus : 22-05-2012 — Upload : 21-12-2013
Putusan MAHKAMAH AGUNG Nomor 1433 K/Pdt/2012
Tanggal 22 Mei 2012 — TAFRIZAL HASAN GEWANG, S.H., M.H., LENNY NADRIANA, S.H., M.H., dan HENDRA ROZA PUTERA, S.H., selaku Tim Kurator PT. Adam Skyconnection Airlines VS LIFT LEASING SARL
10049 Berkekuatan Hukum Tetap
  • Hal itu dapat dilihat dari ketentuan Pasal 5.13Common Terms Agreement (vide Bukti T2) yang menyatakan sebagaiberikut:,a.If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply.
    Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund of the Deposit amount islimited as set out in the Lease;If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred and becontinuing, in addition to all rights and remedies accorded toLessor elsewhere in the
    under Law in respect of theDeposit, Lessor may immediately or at any time thereafter,without prior notice to Lessee, apply all or part of the Deposit inor towards the payment or discharge of any matured obligationowed by Lessee or any Lessee Affiliate under the Lease or theOther Agreements, in such order as Lessor sees fit, and/orexercise any of the rights of setoff described in Clause 5.20against all or part of the Deposit;lf Lessor exercises the rights described in Clause 5.13(b) above,Lessee shall
Register : 24-10-2013 — Putus : 14-08-2014 — Upload : 28-10-2014
Putusan PN JAKARTA BARAT Nomor 622 /Pdt.G/2013/PN.JKT.BRT
Tanggal 14 Agustus 2014 — PT ASURANSI PURNA ARTANUGRAHA; Lawan; PT PROTON LIFTINDO PERKASA, ASURANSI WAHANA TATA
448244
  • Sebagaimana diatur di dalam Memo 2 Basis of Settlement in caseswhere damage to an insured item can be repaired the Insurers shall payexpenses necessarily incurred to restore the damaged item to its former state ofserviceability plus the cost of dismantling and reerection incurred for thepurpose of effecting the repairs as well as ordinary freight to and from a repairshop, customs duties and dues, if any, to the extent such expenses have beenincluded in the sum insured.
    If the repairs are executed at a workshop owned bythe Insured, the Insurers shall pay the costs of materials and wages incurred forthe purpose of the repairs plus a reasonable percentage to cover overheadcharges. (Bukti T.04) ;No deduction shall be made for depreciation in respect of parts replaced, but thevalue of any salvage shall be taken into account.
Upload : 15-12-2011
Putusan MAHKAMAH AGUNG Nomor 740 K/PDT.SUS/2010
PT. BALI TURTLE ISLAND DEVELOPMENT (PT. BTID); PENTA OCEAN CONTRUCTION, Co.Ltd
289384 Berkekuatan Hukum Tetap
  • Rp. 796.695.864September 1998), excluding VAT,interest and claims2) Actual payments received by POC towards US$ 15,887,546the aforesaid progress amounts(as referred to in Progress Statement No. 5)3) Outstanding amount of the above progress US$ 16,158,683statements as at 30 September 1998 andRp. 796.695.864It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :Hal. 18 dari 74 hal. Put. No. 740 K/Pdt.Sus/20101.
    However if until 18' November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties";Terjemahan adalah sebagai berikut :"Bahwa para pihak yang telah mengadakan Perjanjian Kontrak Zona11Pekerjaan Pengerukan dan Reklamasi' pada tanggal 24November 1995 (Kontrak), dengan ini menyetujui dan menegaskansebagai berikut :1) Jumlah kemajuan dari tagihan
    Surya Prasudi Utamabukan pihak dalam perjanjian tersebut;Kemudian adanya 3 persyaratan dalam perjanjian tersebut,untuk lebih jelasnya dikutip bagian tersebut sebagai berikut :It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :1.
    No. 740 K/Pdt.Sus/2010Project to be continued, or until the date mentioned incondition 3) below, which ever is earlier;The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, pac shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at
    such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."
Putus : 18-06-2013 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 730 K/Pdt/2012
Tanggal 18 Juni 2013 — SUJONO, PT. TOBU INDONESIA STEEL, ; THE HONGKONG SHANGHAI BANKING CORPORATION LIMITED
9969 Berkekuatan Hukum Tetap
  • Corporate Facility Agreement (P1)menyakan:In the event the Borrower fails to pay when due any sum which it may owe the Bankand the Bank shall commence legal proceedings to recover such sum, the Borrower willfurther pay the Bank all advances, charges, costs and expenses, including all lawyers'and other legal costs on a lawyer and client basis, incurred or pid the Bank inexercising any right, power or remedy conferred by this Lent, or in the enforcementthereof shall become a part of the indebtedness
    secured hereunder and shall be paid tothe Bank by the Borrower immediately and without demand."
    (z) provide to Counterparty a stement showing, in monable detail,such calculations and notify the Counterparty ofthe date on which such net amount (the"Settlement Amount" shall be payable (the "Settlement Date");Yang terjemahan bebasnya adalah:Pada atau sesegera mungkin setelah penentuan Eariy Termination Date, HSBC akan...
    (z) provide to Counterparty a stement showing, inreanasonable detail, such calculations and notify the Counterparty of the date on whichsuch net amount (the "Settlement Amount" shall be payable (the "Settlement Date");yang terjemahan bebasnya adalah:Pada atau sesegera mungkin setelah penentuan Early Termination Date, HSBC akan...
    Ultimately, the Client shall be solelyHal. 43 dari 64 Hal. Put. No. 730 K/Pdt/2012responsible for identifying and agreeing to any other risks that may beapplicable to it in entering into this Transaction;Market RiskMany factors can affect the performance of a transaction, including thepolitical and economic environment, business conditions, investorsentiment and confidence.
Putus : 24-11-2016 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 1815 K/Pdt/2016
Tanggal 24 Nopember 2016 — PT ASURANSI PURNA ARTANUGRAHA (ASPAN), dk vs. ASIA PETROLEUM DEVELOPMENT (GLAGAH KAMBUNA) LIMITED, dk
357197 Berkekuatan Hukum Tetap
  • Selain itu, Tergugat kembalimerujuk pada butir (8) ketentuan Polis Performance Bond Nomor09.92.5.0006.04.09 yang memberikan hak bagi Tergugat untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejaktanggal berakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011;Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:This Bond shall remain valid an in full force and effect until
    be finally settled by bindingarbitration in the english language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution 31/98 adopted bu the United Nations General assembly onDecember 15, 1976, as in force at the time such arbitration is commenced,except as the rules my modified herein;Yang terjemahan resminya adalah:Halaman 23 dari 89 hal.
    Bahwa berdasarkan Pasal 28.1 Exibit A Contract NomorAPD/GK/090/08, General Terms and Conditions of Contract, Maret 2009,tentang Performance Bond (Bukti Permulaan 1T.13), Turut Tergugatdiwajibkan untuk memberikan jaminan pelaksanaan contract tersebutkepada Tergugat II, dengan menyebutkan:Contractor shall, prior to signing of the Contract, provide Company withHalaman 24 dari 89 hal. Put.
    The amount of the Performance Bond shall be as setforth in Item 7 of the First Schdule.
    Hal ini sebagaimanaangka 12 Jaminan Pelaksanaan/Performance Bond;Angka 12 Jaminan Pelaksanaan/Performance Bond selengkapnyamenyebutkan:Any dispute under this performance bond which cannot be settled amicablybetween Company and the Insurance shall be finally settled by bindingarbitration in the English language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution
Register : 19-02-2019 — Putus : 23-04-2019 — Upload : 17-09-2019
Putusan PT JAKARTA Nomor 97/PDT/2019/PT DKI
Tanggal 23 April 2019 — Pembanding/Penggugat : PT INTERNUX
Terbanding/Tergugat : PT HUAWEI TECH INVESTMENT,
210169
  • Putusan No 97/PDT/2019/PT.DKI10.sengketa.Bahwa pemilihan BANI sebagai forum penyelesaian sengketa secarategasdiatur:Article 15Dispute SettlementAny dispute arising hereunder or connected with this Contract,including a dispute as to the validity or existence of this Contract,Shall be resolved amicably within 30 (thirty) days, failing which, shall thenbe finally resolved by the Indonesian National Board of Arbitration(BANI) in accordance ith the applicable rules of BANI andapplicable laws in the Country
    The language of the arbitration shall bein English and the seat of the arbitration shall be in Jakarta, Indonesia. TheParties agree that the arbitration award of BANI shall be final and bindingand hereby irrevocably waive any and all rights of appeal against suchaward.
    Dalam Policy No.49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentangconditions telah ditentukanbahwa, alldifferences arising out of thispolicy shall be referred to thedecision of an arbitrator to be appointedin writing by the parties in difference or if any cannot agree upon asingle arbitrator. Dengan demikian PengadilanNegeri tidak berwenang untukmemeriksa dan mengadili perkara ini sesuai Pasal 3Halaman 36 dari 87 Hal.
    Limitation ofLiability(b) The total liability of either Party for any claim, loss or damage,whetherin contract, tort (includin ross negligence), orotherwise, arising out of, connected with or resulting from thisPO shall not exceed one hundred percent (100%) of the PO Priceagreed by the Parties.Terjemahannya dalam Bahasa Indonesia:9.
    Limitation ofLiability(a) Neither Party shall be liable to the other Party for any lossofprofit or revenues, loss of opportunity, loss of goodwill or reputation,loss of data or information, loss of interest, downtime loss, cost ofinterrupted operation, anticipated saving, special damages be itforeseeable or otherwise, and/orany indirect or consequentiallosseswhatsoever. Terjemahannya dalam bahasa Indonesia:"9. Batasan TanggungJawabHalaman 74 dari 87 Hal. Putusan No 97/PDT/2019/PT.DKI135.136.
Register : 28-03-2018 — Putus : 08-05-2018 — Upload : 13-07-2019
Putusan PA KOLAKA Nomor 209/Pdt.G/2018/PA.Klk
Tanggal 8 Mei 2018 — Penggugat melawan Tergugat
8719
  • berdasarkan uraian fakta yang terungkap, bahkanTergugat dianggap pula telah melanggar ketentuan pasal 5 huruf (a) dan huruf(6) Undangundang Nomor 23 Tahun 2004 Tentang Penghapusan KekerasanDalam Rumah Tangga, hal mana diketahui bahwa Tergugat yang seharusnyamenjadi pelindung Penggugat namun kenyataannya malah menyakiti danmemukulinya;Memperhatikan dalil Maaddatu Hurriyati alZawjain juz halaman 83 ,yang oleh Majelis Hakim diambi alih sebagai pendapat Majelis, sebagaiberikut :ches cited ay aly Gey sll shall
Register : 16-09-2016 — Putus : 25-10-2016 — Upload : 14-09-2017
Putusan PTA PALEMBANG Nomor 31/Pdt.G/2016/PTA.Plg
Tanggal 25 Oktober 2016 — Pembanding Terbanding
7320
  • Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.
Putus : 11-02-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 1991 K/PDT/2014
Tanggal 11 Februari 2015 — PT LEBONG TANDAI (PT LT) VS AVOCET MINING PLC, DKK
180158 Berkekuatan Hukum Tetap
  • Nomor 1991 K/Pdt/2014of Indonesia, provided that all disputes hereunder or conceringany of the subject matter hereof shall be finally settled under theRules of Conciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed in accordance withthe Rules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience."
    Novation Agreement 2002Governing Law and Dispute Resolution.This Agreement and theperformance hereof shall be governed by the laws of theRepublic of Indonesia. Any dispute arising hereunder that directlyinvolves PT LT shall be resolved in the manner set forth inSection 9.7 of the Joint Venture Agreement.cetak tebal oleh Para Tergugat dengan tujuan penegasanTerjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 olehPenterjemah Tersumpah Drs. Andrew BudiyantoHal. 36 dari 50 hal. Put.
Register : 14-08-2013 — Putus : 16-09-2013 — Upload : 30-10-2013
Putusan PTA JAKARTA Nomor 82/Pdt.G/2013/PTA.JK
Tanggal 16 September 2013 — PEMBANDING VS TERBANDING
4918
  • shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...
Putus : 23-10-2012 — Upload : 25-03-2013
Putusan MAHKAMAH AGUNG Nomor 95 PK/Pdt.Sus/2012
Tanggal 23 Oktober 2012 — OSOTSPA HOLDING Co.Ltd., dkk. terhadap PT. OSOTSPA ABC INDONESIA
246283 Berkekuatan Hukum Tetap
  • The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties. TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales.Pasal 5.3 Trademark License Agreement:Payment of Taxes.
    With the exception of the Licensors income tax, theLicensee shall pay on behalf of the Licensors account all taxes andwithholding imposed by the government in the territory upon the paymentof royalties to be made to the Licensor.Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:Waktu. dan Frekuensi Pembayaran.
    The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties.
    TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales;(penebalan ditambahkan);Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:"Waktu dan Frekuensi Pembayaran.
Putus : 19-05-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 223/B/PK/PJK/2016
Tanggal 19 Mei 2016 — DIREKTUR JENDERAL PAJAK vs PT METAL ONE INDONESIA
2413 Berkekuatan Hukum Tetap
  • desires to receive services from The Second Partyas broker in order to develop and promote its business and The Second Partyis willing to furnish The First Party with such service;2) Appointment:a) The First Party hereby appoints The Second Party as broker for The FirstParty to develope and promote The First Partys business in Indonesia;b) The Second Party hereby accepts the appointment and agrees to performthe duties as set forth under section 2 hereof;3) Duties of The Broker:The Second Party shall
    , when requested by The First Party, render followingservices:a) To obtain offers of bids of The First Party to customers or suppliers, andb) To convey offers or bids of The First Party to costumers or suppliers, andc) To render any other services, which The First Party requests from time totime The Second Party, with respect to the contracts of The First Party;In rendering such services, The Second Party shall comply with instructionsor orders, if any, given by The First Party and shall serve the
    best interest ofThe First Party;4) Brokerage:In case that contracts are concluded by The First Party with suppliers adn/orcustomers through the assistance of The Second Party here under, The FirstParty shall pay The Second Party for each contract, as entire and full paymentfor the consideration of the services provided by The Second Party under thisagreement, brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of this agreement;Bahwa
Register : 02-03-2018 — Putus : 18-04-2018 — Upload : 19-04-2018
Putusan PT JAKARTA Nomor 134/PDT/2018/PT.DKI
Tanggal 18 April 2018 — PT.ASURANSI THGU KRESNA PRATAMA (SURETY) CS >< PT.BALFOUR BEATTY SAKTI INDONESIA
272180
  • SubKontraktor/TURUTTERGUGAT bertanggungjawab terhadap kegagalan dalammelaksanakan pekerjaannya;d) Angka 4 Commencement and Completion Surat Perintah Kerja Letter of Award tanggal 1 Januari 2014, selengkapnyasebagai berikut: The Commencement Date shall be 1 January2014.The Time for Completion for the Sub Contractor Works, shallbe tuelve (12) months counted from the Commencement Date,that is, the completion date is 1 January 2015.Terjemahan bebasnya:Perjanjian mulai berlaku sejak tanggal 1 Januari
    /atautanggungjawab TERGUGAT untuk membayarkan seketika padasaat TERTANGGUNG/OWNER/PENGGUGAT menyampaikansurat pemberitahuan yang menyatakan adanya kegagalanHal. 6 dari 43 hal Put.No134/Padt/2018/PT.DKI.pelaksanaan Pekerjaan (notice default) kepadaPENANGGUNG/SURETY/ TERGUGAT sebagaimana hal inidinyatakan dalam Paragraf ke5 (lima) surat Advance PaymentBond dan Paragraf ke2 (dua) surat Performance Bond dengankalimat sebagai berikut, yaitu:Paragraf ke5 Advance Payment Bond:This Advance Payment Bond shall
    our privilage as guarantor to claimconfiscation in advance of debtor belongings to settle this debts whichconforms to article 1832 of Indonesian Civil Law Code.Terjemahan bebas:Selanjutnya kami menegaskan melepaskan hak istimewa sebagaipenjamin untuk menagih terlebih dahulu kepada Debitor untukmenyelesaikan kewajiban utang sesuai dengan Pasal 1832 KitabUndangUndang Hukum Perdata.Paragraf ke8 Performance Bond;With reference to section 1832 of Civil Law (Kitab UndangUndangHukum Perdata), the surety shall
    TheAdvance Payment shall be repaid through the deductions in paymentcertificate.Terjemahan bebasnya:Uang muka sebesar 15% dari Nilai SubKontrak yang disepakati, yangsama jumlahnya dengan Advance Payment Bond yang disepakati dalamJumlah yang ekuivalen.
    COP Nomor 26 dan Nomor 7keduanya tertanggal 3 Februari 2014, TURUT TERGUGAT sudahtidak lagi menjalankan kewajibannya mengembalikan uangmuka/advance payment kepada PENGGUGAT.Bahwa surat Advance Payment Bond menyatakan pembayaranatau pencairan uang muka/advance payment bersifat tidakbersyarat (unconditional and payable) dan mudah dicairkan ataspermintaan pertama kali PENGGUGAT (Owner) sebagaimanadiuraikan pada Paragraf ke5 Advance Payment Bond yangberbunyi sebagai berikut:This Advance Payment Bond shall
Putus : 30-06-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 307/B/PK/PJK/2015
Tanggal 30 Juni 2015 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
5945 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; orHalaman 15 dari 36 halaman Putusan Nomor 307/B/PK/PJK/2015(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp84.844.714.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik
    Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1374/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — DIREKTUR JENDERAL PAJAK vs PT. YAMAHA MUSIC MANUFACTURING INDONESIA
6152 Berkekuatan Hukum Tetap
  • In consideration of the technical and other assistancegiven by YAMAHA to YMMI hereunder YMMI shall payto YAMAHA the royalty as specified below for the termof this Agreement and even after the expiration there ofin case YAMAHA grants YMMI the right to sell Guitarsand Drums in promotion to total amount of Guitars andDrums that YMMI sold to its buyers including YAMAHA2.0% (include tax) of the net sales of Guitars and Drums2.
    Term of Agreement;Article 24:This Agreement shall continue in full force for five (5) yearsfrom 1 April, 2004.
    Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan
Register : 20-02-2020 — Putus : 25-06-2020 — Upload : 02-07-2020
Putusan PN BATAM Nomor 66/Pdt.G/2020/PN Btm
Tanggal 25 Juni 2020 — Penggugat:
PT Fagioli Lifting and Transportation Indonesia
Tergugat:
1.Badan Arbitrase dan Alternatif Penyelesaian Sengketa Konstruksi Indonesia
2.PT Waagner Biro Indonesia
878802
  • Dalamusulan revisinya, Pemohon dengan menggunakan track changesantara lain mengusulkan perubahan sebagai berikut terhadapPerjanjian SubKontrak:(a) Tanggal perjanjian yang awalnya ditulis 15 Agustus 2017diusulkan untuk diubah menjadi tanggal 9 Oktober 2017;(b) This Subcontract Agreement as well ascorrespondences and documents relating to the Subcontractexchanged by the Contractor and the Subcontractor shall be inEnglish and Bahasa Indonesia.
    In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaInggris dan Bahasa Indonesia.
    Arbitration Pekerjaan atau bagiannya sesuaiproceeding shall be conducted by Singapore Subkontrak. Proses Arbitrase akanInternation Arbitration Centre and shall be dilakukan melalui BADAPSKI (Badanconducted in English language.
    In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmInggris dan Bahasa Indonesia.
    In the event ofconflict between languages, English version shall prevail.4. Bahasa4.1 Subkontrak ini, semua dokumen dan semua korespondensi antaraKontraktor dan Subkontraktor yang berhubungan dengannya dilakukandalam Bahasa Inggris dan Bahasa Indonesia.
Putus : 13-12-2007 — Upload : 03-04-2008
Putusan MAHKAMAH AGUNG Nomor 424PK/PDT/2007
Tanggal 13 Desember 2007 — PEMERINTAH PROPINSI KALIMANTAN TIMUR ; PT. KALTIM PRIMA COAL ; RIO TINTO plc ; BP pIc ; PACIFIC RESOURCES INVESTMENTS LIMITED ; SANGATTA HOLDINGS LIMITED ; BP INTERNATIONAL LIMITED ; KALIMANTAN COAL LIMITED ; PT. BUMI RESOURCES TBK ; H. MAHYUDIN, ST, MM ; PURNOMO YUSGIANTORO ; DJOKO DARMONO ; SIMON F. SEMBIRING ; DOROJATUN KUNTJOROJAKTI ; ABURIZAL BAKRIE
225260 Berkekuatan Hukum Tetap
  • dan atau Warga Negara Indonesia,sehingga pada akhir tahun ke10 (sepuluh) sejak dimulainya tahap produksipaling sedikit 51% (lima puluh satu persen) dari sahamsahamnya sudahditawarkan" (Vide, Bukti P4 : Pasal 12 ayat 3, Bab Ill tentang KepentinganNasional, Keppres No. 49/1981) ;Bahwa ketentuan Keppres No. 49/1981 tersebut di atas dituangkan dalamPKP2B KPC, pasal 26 tentang Participation and Promotion of National Interest(penyertaan dan promosi Kepentingan Nasional) yang menyatakan"...Contractor shall
    Kewajiban Divestasi 51% Saham KPC : Jadwal dan Prosentase.Bahwa kewajiban Divestasi 51% Saham KPC tersebut wajib dilaksanakanmenurut jadwal dan prosentase yang ditentukan menurut pasal 26.1.1 PKP2BKPC, yang menyatakan :"The offer of shares 'to the Indonesian Participant in each year following the endof the fourth full calendar year shall not be less than the following percentages ofthe total number of shares to be outstanding following the acceptance of theoffer :fifth year 15%sixth year 8%seventh
    year 7%eigth year 7%ninth year 7%tenth year 7%All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51 % of the total shares issued andoutstanding shall have been offered and purchased by the Indonesan Participant.Terjemahannya :"Penawaran saham kepada Peserta Indonesia pada setiap tahun setelah akhirHal. 5 dari 51 hal.
    Kewajiban Divestasi.Bahwa pada tanggal 16 Juli 1998, Tergugat (atas nama Tergugat V danTergugat VI) menawarkan saham KPC kepada Pemerintah/Badan Usaha MilikNegara (BUMN : PT Timah Tbk., PT BA dan PT Aneka Tambang) ; Padahal,menurut ketentuan Pasal 26.1.1 PKP2B KPC, untuk tahun 1998 : prosentasesaham yang wajib ditawarkan/didivestasikan adalah dan menurut ketentuan26.1.2 (ii) PKP2B KPC. penawaran saham tersebut dilaksanakan dalam jangkawaktu 3 (tiga) bulan akhir setiap tahun kalender (The offer of shall
    Vide, Bukti P26 : Keputusan/Kesimpulan Rapat Intern Komisi VIII DPR RItanggal 16 Juli 2002 ;"PKP2B KPC pasal 26.1 jo pasal 1.8" yang dirujuk Keputusan/Kesimpulantersebut di atas menyatakan :". ..Contractor shall ensure that its shares are offered either for sale or issue tothe Government.
Putus : 22-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1792 B/PK/PJK/2016
Tanggal 22 Desember 2016 — DIREKTUR JENDERAL PAJAK vs PT. FREEPORT INDONESIA
7446 Berkekuatan Hukum Tetap
  • Prinsip akuntansi yang berlaku Secara umum UU No. 6 Tahun 1983 beserta Pasal 13 (13) (iv) Kontrak Karya mengatur secara khususperubahannya tentang Ketentuan Umum dan bahwa /n determining the Companys net taxable income,Tata Cara Perpajakan (UU KUP) tidak sound, consistent and generally accepted accountingmengatur prinsip akuntansi yang dapat principle used in the Mining Industry shall be employed,diterapkan dalam menyelenggarakan provided ....pembukuan kecuali bahwa Pasal 28 ayat (4)mengatur bahwa
    OperatingExpenses shall include, among other things (antara lain), the following amounts: ... (J) Amounts for handling,loading, storing, transporting and shipping, other delivery costs (including insurance). ...Dalam Bahasa Indonesia, ketentuan tersebut diartikan sebagai Biaya operasi dalam tahun manapun berartijumlah yang dikurangkan dari penerimaan untuk semua jumlah pengeluran yang diakibatkan oleh Pengusahaandalam tahun tersebut.
    Kontrak Karya mendefinisikanPenghasilan Kotor dengan pernyataan Gross Income means all amounts,other than exempt income defined under the laws and regulations in effect onthe date of the singing of this Agreement, paid to or accrued by the Company,including: (a) the gross proceeds received or accrued from the sale of theProduct F.O.B. point of shipment in Indonesia on the basis described inArticle 11 of this Agreement...Bahwa selanjutnya Pasal 11 ayat (2) Kontrak Karya mengatur bahwaThe Company shall
    deliver each shipment of Concentrates CIFConcentrates (Incoterms 2000 / Latest Edition) to one (1) Port of Dischargedesignated by each Buyer pursuant to Section X.X, unless analternate port is determined as provided in Section X.X, withdischarge risk and expense as well as any inland freight for Buyer'saccount.CIF Article 7 Insurance Seller shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CFR Article 5 Delivery of Seller shall deliver each shipment
    of Concentrates CFRConcentrates (Incoterms 2000) to one (1) Port of Discharge designated by eachBuyer pursuant to Section X.X, unless an alternate port isdetermined as provided in Section X.X, with discharge risk andexpense as well as any inland freight for Buyers account.CFR Article 7 Insurance Buyer shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CIF/CFR Article 5 Title and Risk Title and all risks of loss shall pass to Buyer as cargoof Loss progressively
Register : 22-06-2017 — Putus : 07-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1400 B/PK/PJK/2017
Tanggal 7 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. SUZUKI INDOMOBIL MOTOR;
148114 Berkekuatan Hukum Tetap
  • Perjanjian Royalti tertanggal 24 Desember 1990: Article 2Paragraph 2.02;Licensee Acknowledges Licensor's Ownership:By means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or
    manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly
    of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information"defined:"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,Halaman 9 dari 82 Halaman.
    Perjanjian Royalti tertanggal 24 Desember 1990:Article 2 Paragraph 2.02 Licensee Acknowledges Licensor'sOwnershipBy means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or
    Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and